In this article, we are going to address the subsequent questions:
1. What ar the foremost important characteristics of digital billing?
2. that ar the principal Spanish laws governing the implementation of digital billing?
3. in step with legislation, what ar the most necessities for digital billing?
First of all, we would like to indicate that there ar several synonyms for digital billing: digital invoicing, electronic asking, electronic invoicing, e-billing, e-invoicing, telematic asking, telematic invoicing, etc.
Since 2003, digital invoices are ready to replace paper invoices in European country. this is often potential because of digital signatures, a tool that guarantees the integrity and genuineness of the signed document and, as such, ensures a awfully high degree of security, disposal full legal validity to the digital message.
The Most important Characteristics of the Digital asking System
In order to create associate invoice lawfully valid, it’s essential that it’s digitally signed. A digital signature should not be understood as a written signature, because it is rarely imperative in any instance that the invoices bear a written signature.
It isn’t necessary to be licensed by the Tax Agency or to sign a contract. the need for getting approval of computer code and notifications has additionally been eliminated. The result’s versatile system while not excessive officialdom procedure.
Any means that of transmission is suitable and per se, we are able to send invoices through a worth additional Network, over the net or in associate e-mail message. the sole condition is that they be digitally signed, as this guarantees the safety of the data, making certain that it hasn’t been changed (integrity) and confirming the identity of the sender (authenticity).
In any event, the recipient’s consent is critical so as to figure with digital asking. However, there’s no have to be compelled to advise or get authorization from the Tax Agency.
It is vital to indicate that a digitally signed electronic invoice – or digital invoice – fully replaces a paper invoice; per se, a digital invoice is subject to constant necessities and obligations as paper invoices. this implies that the message “EDI-Invoice” takes the place of a resourceful paper invoice and may be bestowed to associate auditor simply constant as if it were on paper.
The Principal Spanish Laws Governing the Digital asking method
We should 1st indicate the rules associated with asking victimisation digital signatures, Ministerial Mandate range HAC/3134/2002 of Dec fifth, printed within the Federal written record on Dec thirteenth, 2002.
This Ministerial Mandate is complemented by the Resolution of the final Director of the State Tax Administration Agency, that details the approved procedures for generating digital invoices and also the approved ways of language them (Resolution range 2/2003 of February ordinal, entered within the Federal written record on February 17th).
Since then, digitally signed invoices have enjoyed full legal validity, moreover because the ability to exchange paper invoices fully. it’s additionally fitting to say the publication of Royal Decree range 1496/2003 on asking of Gregorian calendar month twenty eighth, that enhances the measures delineate in each the Ministerial Mandate and also the Tax Agency Resolution.
The Principal Spanish Legislative necessities for Digital asking
Contents of the invoice: clearly, the message “EDI-Invoice” should contain ALL of the data that it might need to embody if it were a paper invoice. for instance, so as to figure with e-invoices, it’ll be necessary to incorporate the Tax ID range, legal business name and physical address within the EDI message, among alternative info. Previously, this info may well be omitted within the EDI message, because it lacked legal validity in any event.
Storage of the digital invoice: one in all the most benefits of the new system is that the elimination of the duty to file paper invoices. With the e-invoice, the “EDI-Invoice” message and also the digital signature should be maintained at the side of the digital certificate, that permits for verification of the sender. what is more, this digital filing may be done from anyplace, as long as access to the invoices may be secured upon request by the Administration. this implies that whenever associate auditor involves our offices, we have a tendency to should guarantee his access to the invoice archives; but, it’s not necessary to submit the paper copies, because of the actual fact that the “EDI-Invoice” files ar equally valid.
Digital signatures: it’s potential to use any commonly-accepted digital signature system and also the signature may be enclosed in any manner, as long as each parties (the sender and recipient) have full data of it.
Certificates: The certificate authorities and also the allowable digital certificates ar each printed within the Tax Agency’s webpage (aeat.es). In general, any recognized certificate is permissible for the aim of language invoices.
Thanks to digital invoices computer code, firms will cut back the prices related to work (stuffing envelopes, stamps, paper and gap envelopes), moreover because the expense of filing them. to boot, the worrisome chance of misplacing or losing them is totally eliminated.
Furthermore, the new legislation regulates asking departments and third-party asking,in the case of these United Nations agency act on behalf of the bourgeois or skilled that performed services or provided product subject to asking (Law range 53/2002 on commercial enterprise, body and Social Order Measures, printed within the Federal written record on Dec thirty first of 2002).
Among alternative merchandise, Pixelware has created various Business Solutions for the Electronic Management of documents, that facilitate compliance with the rules governing digital invoices.
Julia Andres Martinez Meynial – promoting Director
Pixelware – we have a tendency to Specialize on info, Records and Business Processes Management